Union Of India And Anr vs Vicco Laboratories

The Supreme Court held that the show cause notice issued by the Commissioner of Customs and Central Excise was without jurisdiction as it sought to re-litigate issues already conclusively determined by prior judgments, violating principles of finality in litigation. The Court emphasized that the High Court's intervention at the show cause notice stage was justified given the arbitrary exercise of power by the Commissioner. Consequently, the Court upheld the High Court's decision to quash the show cause notice, reinforcing the legal principle that authorities cannot reopen concluded matters without sufficient grounds.